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Tunisia Individual - Deductions

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Personal deductions

Childcare expenses

Deduction for family chief is TND 300.

Deductions for dependent children are TND 100 per child for the first four dependent children from 1 January 2019.

Deduction for disabled dependent children is TND 2,000 per child regardless of age and rank.

The children of the taxpayer or the taxpayer's adopted children of less than 20 years of age on 1 January of the tax year are considered as dependent on the taxpayer, on the condition that they do not have income separate from that which serves as the taxation base of the taxpayer.

Dependent parents

A deduction is available in respect of each dependent parent within the limit of 5% of taxable income with a maximum of 450 dinars (150 TND before finance law 2020) per dependent parent, subject to the following conditions:

  • The deductible amount is mentioned on the income statement of the beneficiary of the pension which should be filed simultaneously with that of the concerned person;
  • The income of the dependent parent (s), increased by the amount of the deduction, does not exceed 2 times the minimum wage (one time before finance law 2020).

Education expenses

A deduction is available in the amount of TND 1,000 per child who is pursuing higher education without benefit of scholarship and who is less than 25 years of age on 1 January of the tax year.

Life insurance premiums

Life insurance premiums are deductible if the insurance contracts contain one of the guarantees listed by the law, within the limit of TND 10,000.

Mortgage deduction

Interests granted to holders of housing savings contracts are exempt from PIT.

Losses

The net global income shall take into account the deficit observed in one of the income categories that is justified by the keeping of accounting records.

If the global income is not sufficient for the set-off to be completely made, the remainder of the deficit shall be carried over successively to the global income of the following years, up to the limit of the fifth year.


Last Reviewed - 07 February 2020

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